1.audit 审计 RUf,)]Vvk
2.attestation 鉴证 y[qW>
3.credibility 可信赖程度 M<7<L
4.audit of financial statements 财务报表审计 ",E6)r
5.agreed-upon procedures 执行商定程序 ':[+UUC@
6.high levels of assurance 高水平保证 l*_b)&CH
7.compilation 编制 L"zOa90ig
8.reliability 可靠性 <| |Lj
9.relevance 相关性 ,qiS;2
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10.professional skepticism 职业谨慎 \yb^%$hZ0
11.objectivity 客观性 ]gTaTY
12. professional competence 专业胜任能力 )U<4ul
13.Senior/CPA-in-charge 项目经理 kSU*d
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14.audit engagement letter 业务约定书 y>2v 9;Qp
15.recurring audit 连续审计 fouy??
16.the client 委托人 5
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17.change CPA 更换注册会计师 \#tr4g~u
18.the existing CPA 现任注册会计师 U,iTURd
19.the successor CPA 后任注册会计师 i/O!bq[o
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 tl ;?/
22.expert 专家 Ze WHSU
23.the board of directors 董事会 p: sn>Y
24.knowledge of the entity‘ s business 了解被审计单位情况 Z>QSZ48=
25.assess material misstatement risks评估重大错报风险 &>I8^i
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,-] JCcH
27.a general knowledge of —— 初步了解―――的情况 CvQ LF9|
28.a more knowledge of—— 进一步了解的情况 `<HY$PAe
29.the prior year‘s working papers 以前年度工作底稿 P_-zkw
30.minutes of meeting 会议纪要 q,u>`]}
31.business risks 经营风险 SKLQAE5
32.appropriateness 适当性 \_x)E]D
33.accounting estimate 会计估计 $
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34.management representations 管理层声明 UeHS4cW
35.going concern assumption 持续经营假设 ih+kh7J-
36.audit plan 审计计划 EXa6"D
37.significant audit areas 重点审计领域 fbw{)SZ
38.error 错误 "%f>/k;!h.
39.fraud舞弊 q6j]j~JxB
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 _nx|ZJ
42.transactions without substance 虚假交易 9%zR?u
43.unusual pressures 异常压力 P]y2W#Rs
44.the suspected noncompliance 涉嫌存在违法行为 D>G&aQ
45.materialiy 重要性 9\Xl3j!
46.exceed the materiality level 超过重要性水平 C
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47.approach the materiality level 接近重要性水平 .)cOu>
48.an acceptably low level 可接受水平 =[1W.Zt
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 {B\.8)&8
50.misstatements or omissions 错报或漏报 S^x9 2&!
51.aggregate 总计 <V6#)^Or
52.subsequent events 期后事项 9s*Lzi[}
53.adjust the financial statements 调整财务报表 /E]4N=T
54.perform additional audit procedures 实施追加的审计程序 oR-_=U^
55.audit risk 审计风险 6_XX[.%
56.detection risk 检查风险 1>1|>%
57.inappropriate audit opinion 不适当的审计意见 <mm}IdH
58.material misstatement 重大的错报 w-\fCp )
59.tolerable misstatement 可容忍错报 -\NB*|9m|
60.the acceptable level of detection risk 可接受的检查风险